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to cook the books
01
to illegally change the financial records of a company or organization for personal gain
What is the origin of the idiom "cook the books" and when to use it?
The idiom "cook the books" has its origins in accounting practices, specifically in the alteration or manipulation of financial records to present a misleading or fraudulent picture of a company's financial health. The term "cook" implies the illicit act of preparing or tampering with financial statements, such as inflating profits or concealing losses. This deceptive practice, often undertaken to deceive investors, regulators, or stakeholders, has given rise to the figurative use of "cook the books" to describe any act of manipulating financial records or accounts dishonestly.
Example
The scandal erupted when it was revealed that the high-profile company had been cooking the books for years to maintain its market standing.
The employee was fired for attempting to cook the books in an effort to receive a higher bonus.
When the business started facing financial difficulties, the desperate owner resorted to cooking the books in an attempt to secure additional investment.
The CEO was caught trying to cook the books to make the company's financial situation appear more favorable than it actually was.
The auditors discovered evidence that someone had been attempting to cook the books to hide embezzlement within the organization.
